Tel: 012 342 2765 | marketing@vanschaiknet.com

  • Performance auditing - a step-by-step approach 2/e
  • Prinsloo J, Roos M
  • ISBN: 9780627028120
  • eISBN: 9780627030376
  • ePub ISBN: N/A
  • 144 Pages | Published: 2011

Performance auditing can play a vital role in ensuring that taxpayers' money is spent economically, efficiently and effectively. Yet because it is difficult to explain its complexities to newcomers in the field in a way that makes sense the first time round, and because no two audits are identical, there is little practical guidance on the topic available in South Africa at present. Performance auditing: A step-by-step approach fills this gap.

Performance auditing: A step-by-step approach focuses, step-by-step, on those elements that are relevant to all performance audits and can be applied easily and successfully. The second edition includes, among other things, a new section on strategic planning, additional illustrations of planning working papers on efficiency and economy, and updated terminology in line with that used in publications by the Presidency and the National Treasury of the Republic of South Africa. The numerous practical examples and case studies in the book make it ideal for hands-on use as a training guide.

Performance auditing is aimed at practitioners, trainers and students in auditing.

Jeanne Prinsloo serves on the technical committee of the Institute of Internal Auditors (South Africa) and has been contracted by the Institute to conduct performance audit training since 2006. Her business, Pro Publico Consultancy, focuses on conducting performance audits, training and consulting. She is the author of Performance information for managers and internal auditors published by Van Schaik Publishers.

Mariaan Roos is a chartered accountant and an auditing lecturer. She serves on the Public Sector Committee of the South African Institute of Chartered Accountants and on various audit committees as part of her professional community responsibilities. Her membership of various professional bodies, including the Canadian Comprehensive Auditing Foundation, enables her to keep abreast of international developments in these fields.

1 An introduction to performance auditing

2 The scope and objectives of a performance audit

3 Audit working papers and layout of audit file

4 Strategic planning and audit planning phase

5 The execution phase

6 Reporting and follow-up phase

7 The economical procurement of resources

8 The efficient utilisation of resources

9 The effective utilisation of resources

10 Management measures

11 Audit evidence and methods for collecting information

12 Project management and quality assurance

13 Performance information auditing

Appendix A: Engagement letter

Appendix B: Control list for symptoms and criteria

Appendix C: Report format

Appendix D: Report format: Chief Executive Officer

Appendix E: Quality Control Checklist

Case study: Economy, efficiency, effectiveness

All source material (excluding figures and tables) has been supplied in an editable format (Microsoft Office) and you can fully customise it to your needs.

Please click on the link below to access the Lecturer Support Material (LSM) portal:

LSM Portal

If this is the first time you access Van Schaik Publishers LSM, you will need to register and set up a profile. Once your registration has been approved you will be sent an email and will then be able to request access to the resources you need for a particular book. You will also be able to request access to the resources of additional books using your profile.

We welcome any suggestions regarding new or additional resources. For any queries or feedback please contact our digital publisher at lsm@vanschaiknet.com. The material available varies from book to book and may also be developed further over time.

If you are uncertain about the registration and access request procedures, please download the LSM Manual.

LSM Manual

Lecturer Support Material is available free to lecturers who lecture on courses where the book is prescribed but samples are also available should you wish to review what is available as part of your prescribed book selection process. Please contact your Marketer for access to the sample LSM.

Student requests for LSM will not be entertained and any attempts by students to access lecturer support material will be reported to a student’s lecturer or to the Head of Department.